New York Laws
Article 7 - Accounts and Audits
116 - Rendition of Accounts.

§ 116. Rendition of accounts. The comptroller, from time to time,
shall require all public officers and other persons receiving moneys or
securities, or having the care and management of any property of the
state, of which an account is or is required to be kept in his office,
to render statements thereof to him; and all such officers or persons
shall render such statements at such time and in such form as he
requires, and at all times when required by law. He may require any one
presenting to him an account or claim for audit or settlement, to be
examined upon oath before him touching such account or claim, as to any
facts relating to its justness or correctness. He may issue a notice to
any person receiving moneys of the state for which he does not account
or to the legal representatives of such a person, requiring an account
and vouchers for the expenditure of such moneys to be rendered at a time
to be fixed not less than thirty nor more than ninety days from the date
of the service of the notice. Such notice shall be served by delivering
a copy thereof to such person or representative or leaving such copy at
his usual place of abode; and if such service is made by the sheriff of
the county, where the person served resided, the certificate of such
sheriff, and if made by any other person, the affidavit of such other
person, shall be presumptive evidence of such service.